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ASEAN-Japan Common Effective Partnership Agreement (AJCEPA)


Agreement

The Agreement on Comprehensive Economic Partnership among Member States of the Association of Southeast Asian Nations (ASEAN) and Japan (Agreement) was signed by the Economic Ministers of the ASEAN and Japan by 14 April 2008.

Implementing Executive Order

E.O. 852 (s. 2009) provides the Philippines’ schedule of tariff commitments from 2008 until 2018. Except in 2008, the tariff rates take effect on 01 April of each year.

Pursuant to Section 1100 of the Customs Modernization and Tariff Act, an importer or exporter may file a written application for an advance ruling on the tariff classification of goods with the Commission.

Submission of Certificate of Origin Form AJ is required in order to avail of AJCEPA preferential tariffs.

Date of Full Implementation

2018

Overview of Tariff Commitments

Several schedules were adopted for the reduction and elimination of tariffs, as follows:

Categories Schedule of Tariff Reduction
A Immediate tariff elimination
B4* 4 years grace period, zero in fifth year
B5 5 years= 6 equal annual installment
B5* 5 years; 1 year grace period; 5 equal annual installments
B5** 5 years grace period; zero on the sixth year
B7 7 years= 8 equal annual installments
B10 10 years= 11 equal installments
B10* 10 years; 1 year grace period; 10 equal annual installments
B10** 10 years; 5 years grace period; 6 equal annual installments
R (a) 11 equal annual installments, 5% end rate
R (b) 1 year grace period; reduced to 20% in the second year
R (c) 8 years grace period; 5% on the ninth year
X Excluded from any tariff commitments

Amendments

Please visit www.asean.org for any future amendments to the Agreement.